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    <title>Puducherry Goods and Services Tax (Third Amendment) Rules, 2021.</title>
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    <description>The amendment mandates a cumulative adjustment of input tax credit in FORM GSTR-3B for May 2021 to cover April and May 2021 together, and permits registered persons to furnish April 2021 invoice details via the Invoice Furnishing Facility (IFF) within the prescribed filing window in May.</description>
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